🇬🇬 Guernsey
GG / GGY #237
Nomad Score
52.0
Cities
5
Region
Europe,
Europe,
Northern Europe
Currency
GBP
🇬🇬 GUERNSEY TAX PROFILE
Data year: 2025
Tax System
Territorial
No CGT, no inheritance tax, no VAT. Flat 20% income tax.
No CGT, no inheritance tax, no VAT. Flat 20% income tax.
Top PIT Rate
20.0%
Corporate Tax Rate
0.0%
VAT/GST
No VAT/GST
Capital Gains Tax
No Capital Gains Tax
Social Security (Employee)
--
Social Security (Employer)
--
Dividend Withholding
--
Interest Withholding
--
Royalty Withholding
--
Treaty Count
14
🏠 TAX RESIDENCY
Days Threshold
91 days
Residency Rules
Resident if present 91+ days in year and have accommodation, or 182+ days
Exit Tax
No
CFC Rules
No
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
📚 SOURCES
- PwC Guernsey (accessed Mar 23, 2026)
🔗 RELATED
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